Preheat oven to 180 °C and place paper muffin cups into a 12-hole muffin pan.
Mix dry ingredients together in a mixing bowl. Stir in apples and carrots until blended.
Beat eggs, milk, oil and vanilla together. Stir egg mixture into the dry ingredients until just mixed through. Take care not to overmix.
Divide batter between muffin cups and bake for 15-20 minutes or until golden brown and cooked through.
Mix 2 tsp sugar with a pinch of ground cinnamon and sprinkle on muffins before baking.
To serve as a tea time treat, decorate muffins with a lemon icing. Mix ½ cup icing sugar with 1 tbsp lemon juice and drizzle over muffins.
Bake as a cake in a 20 cm cake tin for 30-35 minutes. Use icing in tip 2.
The apples can be replaced with more carrots for a carrot muffin or cake.